The materiality of economic operations for tax purposes in Mexico

• Autor(a) principal: Osorio Atondo, José Manuel
• Data de Publicação: 2022
• Outros Autores: Martín Terán Gastélum, Jesús María
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/216
• topic: Tax evasion, faculty/power of presumption, materiality of economic operations, non-existent economic transactions, digital tax receipts online; Evasão fiscal, faculdade de presunção, materialidade de operações econômicas, operações econômicas inexistentes, comprovantes fiscais digitais por internet; Evasión fiscal, facultad de presunción, materialidad de operaciones económicas, operaciones económicas inexistentes, comprobantes fiscales digitales por internet

This study provides a legal analysis of the structural reforms made to the Federation Tax Code, specifically regarding the effects of the addition of Article 69-B, which took effect in January 2014. This legislative amendment provides powers or faculties to the tax authority, including presumption of illicit activity regarding non-existent economic transactions reported in tax receipts by taxpayers to the tax authority. Because these operations lack substantive economic materiality or business purpose, they can serve the tax authority in the detection of tax evasion, money laundering and fraud. The examination performed in this study validates the congruence of the reform’s purpose (as explained in a memorandum issued at the time of promulgation) with both the processing of the statistical data issued by the Tax Administration Service covering January 2014 to august 2021 and enforcement of the reform during this period.